THE ROLE OF ACCOUNTING DISCLOSURE IN IMPROVING STOCK PRICES AND MAXIMIZING THE MARKET VALUE OF THE COMPANY (APPLIED STUDY IN A SAMPLE OF IRAQI INDUSTRIAL COMPANIES)

Abstract

The research aims to clarify the role of accounting disclosure in improving stock prices and maximizing the market value of the company, with an indication of the role of accounting information in making financial decisions for users, whether they are from within the company or from outside. The research sample is represented by a group of accountants, administrators and auditors working in these companies for the data of the year 2020. A questionnaire was designed and distributed to the members of the research sample, and a set of statistical methods were used to analyze the data. The research reached a set of conclusions, the most important of which was that the accounting disclosure limits helps in improving stock prices and thus increases the market value of the company in a way that is consistent with the various environmental changes.